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V0406-18 ·16 February 2018 ·consulta-vinculante Medium impact
Tax

VAT should not be applied to international air transport services with a hub stopover via a single transport document

An airline has requested a ruling on whether international journeys requiring a stopover at a domestic airport under a single ticket are VAT exempt. The DGT has determined that, as this constitutes a single transport operation, the exemption under Article 22.Thirteen of the VAT Act applies.

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2018-02-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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